On the 2nd of December 2025, the Council of Ministers approved Royal Decree-Law 15/2025, which amends the fourth final provision of Royal Decree 1007/2023 and extends the deadline for the enforceability of the VERI*FACTU system, in order to allow more time to adapt IT systems and to ensure an orderly implementation by taxpayers.
Under the new wording, the obligation to issue invoices using VERI*FACTU systems will apply to Corporate Income Tax taxpayers from the 1st of January 2027, and to business owners and professionals subject to Personal Income Tax (IRPF) from the 1st of July 2027.
The new schedule also impacts software producers and distributors, who must ensure their products are fully compliant within nine months of the ministerial order coming into force. The requirement to update systems under multi-year maintenance contracts remains in place, subject to the new 2027 deadlines.
During 2026, the use of VERI*FACTU will be voluntary; however, if a first invoice is issued using this system, the taxpayer will be required to continue using it for the entire financial year. This decision,therefore, should be carefully considered and planned accordingly.
Delaying decisions may lead to compliance issues, additional costs, and a rushed and less effective implementation. For this reason, making use of this extension to plan the transition, assessing voluntary adoption in 2026, and ensuring the correct configuration of invoicing systems is essential. At PLANA VENTURA GARCÉS, we are available to clarify any questions and help you decide, in each case, how best to comply with this new regulation.
